9911796707
TMI Blog2019 (4) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... iguous causing confusion and the assessee was not made known for which limb of the notice the penalty proceedings were initiated - HELD THAT:- In the instant case as discussed above, the AO did not strike out the irrelevant column. Therefore, respectfully following the decision of Hon ble Andhra Pradesh High Court in the case of Baisetty Revathy [ 2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and the decision of Hon ble Karnataka High Court in the case of Manjunatha Cotton Ginning Factory [ 2013 (7) TMI 620 - KARNATAKA HIGH COURT] , we hold that the notice issued u/s 271(1)(c) is invalid. - I.T.A.No.68/VIZ/2018 - - - Dated:- 5-4-2019 - Shri V. Durga Rao, Judicial Member And Shri D.S. Sunder Singh, Accountant Member For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before this Tribunal. During the appeal hearing, the assessee filed petition for admission of additional ground relating to the validity of issue of notice u/s 274 r.w.s. 271(1)(c) of the Act. The assessee during the appeal hearing submitted that in the instant case, the AO had issued the notice u/s 274 r.w.s. 271 without striking irrelevant columns relating to concealment of income or furnishing of inaccurate particulars. The Ld.AR argued that the notice u/s 271 r.w.s. 274 is ambiguous causing confusion and the assessee was not made known for which limb of the notice the penalty proceedings were initiated? whether for concealment of income or furnishing of inaccurate particulars. He further stated that the said ground was not taken befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the sake of clarity and convenience, we extract relevant part of the order of the Hon ble Andhra Pradesh High Court in ITTA No.684/2016 dated 13.7.2017. On principle, which penalty proceedings are sought to be initiated by the revenue under section 271(1)(c) of the Act of 1961, the specific ground which forms the foundation therefore has to be spelt out in clear terms. Otherwise, an assessee would not have proper opportunity to put forth his defense. When the proceedings are penal in nature resulting in imposition of penalty ranging from 100% to 300% of the tax liability, the charge must be unequivocal and unambiguous. When the charge is either concealment of particulars of income or furnishing of inaccurate particulars thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
